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Line 31400 – Pension income amount You may be able to claim up to $2,000 if you reported eligible pension, superannuation or annuity payments on line 11500, line 11600 or line 12900 of your return. ... Forms and publications Income Tax Package Form T1032, Joint Election to Split Pension Income Related topics Line 11500 – Other pensions and superannuation Line 11600 – Elected split-pension amount Line 12900 – Registered retirement savings plan (RRSP) income Line 25600 – Additional deductions Line 32600 – Amounts transferred from your spouse or common-law partner Page details Date modified: 2025-01-21 ...

Lines 12000 and 12010 – Taxable amount of dividends from taxable Canadian corporations Canadian-source dividends are profits that you receive from your share of the ownership in a corporation. There are two types of dividends – eligible dividends and other than eligible dividends – that you may have received from taxable Canadian corporations. ... Forms and publications Income Tax Package Federal Worksheet Interpretation Bulletin IT-510 ARCHIVED, Transfers and loans of property made after May 22, 1985 to a related minor Interpretation Bulletin IT-511R ARCHIVED, Interspousal and Certain Other Transfers and Loans of Property Related topics Line 12100 – Interest and other investment income Line 30300 – Spouse or common-law partner amount Line 40425 – Federal dividend tax credit Provincial and territorial tax and credits for individuals Page details Date modified: 2025-01-21 ...

Self employed Business, Professional, Commission, Farming, and Fishing Income: Appendix – Industry codes These codes are for paper filers only. Professions Industry Codes – Professions Professions Industry codes Offices of lawyers 541110 Offices of notaries 541120 Other legal services 541190 Offices of accountants 541212 Tax preparation services 541213 Bookkeeping, payroll and related services 541215 All other financial investment activities 523990 Architectural services 541310 Landscape architectural services 541320 Engineering services 541330 Drafting services 541340 Building inspection services 541350 Geophysical surveying and mapping services 541360 Surveying and mapping (except geophysical) services 541370 Testing laboratories 541380 Specialized design services 541400 Scientific research and development services 541700 All other professional, scientific and technical service 541990 Other professional, scientific and technical services 541900 Veterinary services 541940 Offices of physicians 621110 Offices of mental health practitioners (except physicians) 621330 Offices of dentists 621210 Offices of other health practitioners 621300 Out-patient care centres 621400 Medical and diagnostic laboratories 621500 Home health care services 621600 Other ambulatory health care services 621900 Services Industry Codes – Agricultural or animal services Agricultural or animal services Industry codes Support activities for crop production 115110 Support activities for animal production 115210 Industry Codes – Transportation or storage Transportation or storage Industry codes Postal service 491110 Couriers 492110 Local messengers and local delivery 492200 Warehousing and storage 493100 Air transportation 481000 Rail transportation 482100 Deep sea, coastal and Great Lakes water transportation 483100 Inland water transportation 483200 General freight trucking 484100 Specialized freight trucking 484200 Urban transit systems 485110 Interurban and rural bus transportation 485210 Taxi service 485310 Limousine service 485320 School and employee bus transportation 485410 Charter bus industry 485510 Other transit and ground passenger transportation 485990 Scenic and sightseeing transportation, land 487110 Scenic and sightseeing transportation, water 487210 Scenic and sightseeing transportation, other 487990 Support activities for air transportation 488100 Support activities for rail transportation 488210 Support activities for water transportation 488300 Support activities for road transportation 488400 Freight transportation arrangement 488500 Other support activities for transportation 488990 Industry Codes – Communications or utilities Communications or utilities Industry codes Newspaper, periodical, book and directory publishers 511100 Software publishers (except video game publishers) 511211 Video game publishers 511212 Radio and television broadcasting 515100 Pay and specialty television 515210 Wired and wireless telecommunications carriers (except satellite) 517310 Satellite telecommunications 517410 Other telecommunications 517910 Other information services 519100 Advertising material distribution services 541870 Industry Codes – Finance, insurance, or real estate Finance, insurance, or real estate Industry codes Credit intermediation and related activities 522000 Securities, commodity contracts, and other financial investment and related activities 523000 Insurance agencies and brokerages 524210 Claims adjusters 524291 All other insurance related activities 524299 Lessors of social housing projects 531112 Lessors of non-residential buildings (except mini-warehouses) 531120 Self-storage mini-warehouses 531130 Lessors of other real estate property 531190 Real estate agents 531211 Offices of real estate brokers 531212 Real estate property managers 531310 Offices of real estate appraisers 531320 Other activities related to real estate 531390 Lessors of non-financial intangible assets (except copyrighted works) 533110 Industry Codes – Business services Business services Industry codes Data processing, hosting, and related services 518210 Internet publishing and broadcasting, and web search portals 519130 Computer systems design and related services (except video game design and development) 541514 Video game design and development services 541515 Administrative management and general management consulting services 541611 Human resources consulting services 541612 Other management consulting services 541619 Environmental consulting services 541620 Other scientific and technical consulting services 541690 Advertising, public relations, and related services 541800 Management of companies and enterprises 551100 Office administrative services 561110 Facilities support services 561210 Employment services 561300 Business support services 561400 Travel arrangement and reservation services 561500 Investigation and security services 561600 Other business support services 561900 Waste collection 562110 Waste treatment and disposal 562210 Remediation and other waste management services 562900 Industry Codes – Education, health or social services Education, health or social services Industry codes Educational services 611000 Other schools and instruction 611600 All other schools and instruction 611690 Educational support services 611710 Nursing and residential care facilities 623000 Individual and family services 624100 Community food and housing, and emergency and other relief services 624200 Vocational rehabilitation services 624310 Child daycare services 624410 Industry Codes – Entertainment or recreation Entertainment or recreation Industry codes Motion picture and video production 512110 Motion picture and video distribution 512120 Motion picture and video exhibition 512130 Post-production and other motion picture and video industries 512190 Sound recording industries 512200 Performing arts companies 711100 Horse race tracks 711213 Other racing facilities and related activities 711214 Independent athletes performing before a paying audience 711215 Sports teams and clubs performing before a paying audience 711217 Promoters (presenters) of performing arts, sports and similar events 711300 Sports stadiums and other presenters with facilities 711319 Agents and managers for artists, entertainers and other public figures 711411 Sports agents and managers 711412 Independent artists, writers and performers 711500 Heritage institutions 712100 Amusement parks and arcades 713100 Gambling industries 713200 Sports clubs, teams and leagues performing before a non-paying audience 713991 Other sport facilities 713992 All other amusement and recreation industries 713999 Internet publishing and broadcasting, and Web search portals (including online gambling and pornography) 519130 Other personal services (including online psychic, escorts, dating, party planning, personal shopping) 812900 Industry Codes – Accommodation, food or beverage services Accommodation, food or beverage services Industry codes Traveller accommodation 721100 Recreational vehicle (RV) parks and recreational camps 721200 Rooming and boarding houses 721310 Food service contractors 722310 Caterers 722320 Mobile food services 722330 Drinking places (alcoholic beverages) 722410 Full-service restaurants 722511 Limited-service eating places 722512 Industry Codes – Repairs and maintenance Repairs and maintenance Industry codes General automotive repair 811111 Automotive exhaust system repair 811112 Other automotive mechanical and electrical repair and maintenance 811119 Automotive body, paint and interior repair and maintenance 811121 Automotive glass replacement shops 811122 Car washes 811192 All other automotive repair and maintenance 811199 Electronic and precision equipment repair and maintenance 811210 Commercial and industrial machinery and equipment (except automotive and electronic) repair and maintenance 811310 Home and garden equipment repair and maintenance 811411 Appliance repair and maintenance 811412 Reupholstery and furniture repair 811420 Footwear and leather goods repair 811430 Other personal and household goods repair and maintenance 811490 Industry Codes – Personal or household services Personal or household services Industry codes Carpet and upholstery cleaning services 561740 Services for the elderly and persons with disabilities 624120 Personal care services 812100 Funeral services 812200 Dry cleaning and laundry services 812300 Industry Codes – Other services Other services Industry codes Automotive equipment rental and leasing 532100 Consumer goods rental 532200 General rental centres 532310 Commercial and industrial machinery and equipment rental and leasing 532400 Photographic services 541920 Travel agencies 561510 Services to buildings and dwellings 561700 Janitorial services (except window cleaning) 561722 Religious, grant-making, civic, and professional and similar organizations 813000 Private households 814110 Sales – Retailers Industry Codes – Household goods stores Household goods stores Industry codes Furniture stores 442110 Home furnishings stores 442200 Electronics and appliance stores 443100 Industry Codes – Food or beverage stores Food or beverage stores Industry codes Supermarkets and other grocery (except convenience) stores 445110 Convenience stores 445120 Specialty food stores 445200 Beer, wine and liquor stores 445310 Industry Codes – Automotive Automotive Industry codes Automobile dealers 441100 Other motor vehicle dealers 441200 Automotive parts, accessories and tire stores 441300 Gasoline stations with convenience stores 447110 Other gasoline stations 447190 Industry Codes – Other retail stores Other retail stores Industry codes Camera and photographic supplies stores 443145 Audio and video recordings stores 443146 Home centres 444110 Paint and wallpaper stores 444120 Hardware stores 444130 Other building material dealers 444190 Lawn and garden equipment and supplies stores 444200 Health and personal care stores 446100 Pharmacies and drug stores 446110 Clothing stores 448100 Shoe stores 448210 Jewellery, luggage and leather goods stores 448300 Sporting goods stores 451110 Hobby, toy and game stores 451120 Sewing, needlework and piece goods stores 451130 Musical instrument and supplies stores 451140 Book stores and news dealers 451310 Department stores 452110 Other general merchandise stores 452900 Florists 453110 Office supplies and stationery stores 453210 Gift, novelty and souvenir stores 453220 Used merchandise stores 453310 Other miscellaneous store retailers 453900 Industry Codes – Direct sales Direct sales Industry codes Electronic shopping and mail-order houses 454110 Vending machine operators 454210 Direct selling establishments 454300 Wholesalers – Distributors Wholesalers – Distributors Wholesalers – Distributors Industry codes Farm product 411100 Petroleum product 412110 Food 413100 Beverage 413200 Cigarette and tobacco product 413310 Textile, clothing and footwear 414100 Home entertainment equipment and household appliance 414200 Home furnishings 414300 Personal goods 414400 Pharmaceuticals, toiletries, cosmetics and sundries 414500 Motor vehicle 415100 New motor vehicle parts and accessories 415200 Used motor vehicle parts and accessories 415310 Electrical, plumbing, heating and air-conditioning equipment and supplies 416100 Metal service centres 416210 Lumber, millwork, hardware and other building supplies 416300 Farm, lawn and garden machinery and equipment 417110 Construction, forestry, mining, and industrial machinery, equipment and supplies 417200 Computer and communications equipment and supplies 417300 Other machinery, equipment and supplies 417900 Recyclable material 418100 Paper, paper product and disposable plastic product 418200 Agricultural supplies 418300 Chemical (except agricultural) and allied product 418410 Business-to-business electronic markets (online) 419110 Wholesale trade agents and brokers (not online) 419120 Other miscellaneous (including online) 418900 Construction Construction Construction Industry codes Residential building construction 236110 Non-residential building construction 236200 Utility system construction 237100 Land subdivision 237210 Highway, street and bridge construction 237310 Other heavy and civil engineering construction 237990 Poured concrete foundation and structure contractors 238110 Structural steel and precast concrete contractors 238120 Framing contractors 238130 Masonry contractors 238140 Glass and glazing contractors 238150 Roofing contractors 238160 Siding contractors 238170 Other foundation, structure and building exterior contractors 238190 Electrical contractors and other wiring installation contractors 238210 Plumbing, heating and air-conditioning contractors 238220 Elevator and escalator installation contractors 238291 All other building equipment contractors 238299 Drywall and insulation contractors 238310 Painting and wall covering contractors 238320 Flooring contractors 238330 Tile and terrazzo contractors 238340 Finish carpentry contractors 238350 Other building finishing contractors 238390 Site preparation contractors 238910 All other specialty trade contractors 238990 Manufacturing Manufacturing Manufacturing Industry codes Food 311000 Beverage and tobacco product 312000 Textile mills 313000 Textile product mills 314000 Clothing 315000 Leather and allied product 316000 Wood product 321000 Paper 322000 Printing and related support activities 323000 Petroleum and coal product 324000 Chemical 325000 Plastics and rubber products 326000 Non-metallic mineral product 327000 Primary metal 331000 Fabricated metal product 332000 Machinery 333000 Computer and electronic product 334000 Electrical equipment, appliance and component 335000 Transportation equipment 336000 Furniture and related product 337000 Miscellaneous 339000 Natural resource industries Natural resource industries Natural resource industries Industry codes Timber tract operations 113110 Forest nurseries and gathering of forest products 113210 Logging (except contract) 113311 Contract logging 113312 Hunting and trapping 114210 Support activities for forestry 115310 Oil and gas extraction 211100 Coal mining 212100 Metal ore mining 212200 Non-metallic mineral mining and quarrying 212300 Support activities for mining, and oil and gas extraction 213100 Electric power generation, transmission and distribution 221100 Natural gas distribution 221200 Water, sewage and other systems 221300 Farming industry codes Livestock farm Livestock farm Industry codes Footnotes Footnote Generally, aquaculture may be considered to be a farming activity. ...

Self-employed Business, Professional, Commission, Farming, and Fishing Income: Appendix – Industry codes These codes are for paper filers only. Professions Industry Codes – Professions Professions Industry codes Offices of lawyers 541110 Offices of notaries 541120 Other legal services 541190 Offices of accountants 541212 Tax preparation services 541213 Bookkeeping, payroll and related services 541215 Financial and investment advice including online 523930 Architectural services 541310 Landscape architectural services 541320 Engineering services 541330 Drafting services 541340 Building inspection services 541350 Geophysical surveying and mapping services 541360 Surveying and mapping (except geophysical) services 541370 Testing laboratories 541380 Specialized design services 541400 Scientific research and development services 541700 Marketing research and public opinion polling 541910 Photographic service 541920 Translation and interpretation services including online 541930 Veterinary services 541940 Other professional, scientific and technical services including online 541990 Offices of physicians 621110 Offices of mental health practitioners (except physicians) 621330 Offices of dentists 621210 Offices of other health practitioners 621300 Out-patient care centres 621400 Medical and diagnostic laboratories 621500 Home health care services 621600 Other ambulatory health care services 621900 Services Industry Codes – Agricultural or animal services Agricultural or animal services Industry codes Support activities for crop production 115110 Support activities for animal production 115210 Industry Codes – Transportation or storage Transportation or storage Industry codes Postal service 491110 Couriers 492110 Local messengers and local delivery 492200 Warehousing and storage 493100 Air transportation 481000 Rail transportation 482100 Deep sea, coastal and Great Lakes water transportation 483100 Inland water transportation 483200 General freight trucking 484100 Specialized freight trucking 484200 Urban transit systems 485110 Interurban and rural bus transportation 485210 Taxi service 485310 Limousine service 485320 School and employee bus transportation 485410 Charter bus industry 485510 Other transit and ground passenger transportation 485990 Scenic and sightseeing transportation, land 487110 Scenic and sightseeing transportation, water 487210 Scenic and sightseeing transportation, other 487990 Support activities for air transportation 488100 Support activities for rail transportation 488210 Support activities for water transportation 488300 Support activities for road transportation 488400 Freight transportation arrangement 488500 Other support activities for transportation 488990 Industry Codes – Communications or utilities Communications or utilities Industry codes Newspaper, periodical, book and directory publishers 511100 Software publishers (except video game publishers) 511211 Video game publishers 511212 Radio and television broadcasting 515100 Pay and specialty television 515210 Wired and wireless telecommunications carriers (except satellite) 517310 Satellite telecommunications 517410 Other telecommunications 517910 Other information services 519100 Advertising material distribution services 541870 Industry Codes – Finance, insurance, or real estate Finance, insurance, or real estate Industry codes Credit intermediation and related activities 522000 Securities, commodity contracts, and other financial investment and related activities 523000 Insurance agencies and brokerages 524210 Claims adjusters 524291 All other insurance related activities 524299 Lessors of social housing projects 531112 Lessors of non-residential buildings (except mini-warehouses) 531120 Self-storage mini-warehouses 531130 Lessors of other real estate property 531190 Real estate agents 531211 Offices of real estate brokers 531212 Real estate property managers 531310 Offices of real estate appraisers 531320 Other activities related to real estate 531390 Lessors of non-financial intangible assets (except copyrighted works) 533110 Industry Codes – Business services Business services Industry codes Data processing, hosting, and related services 518210 Internet broadcasting and web search portals 519130 Computer systems design and related services (except video game design and development) 541514 Video game design and development services 541515 Administrative management and general management consulting services 541611 Human resources consulting services 541612 Other management consulting services 541619 Environmental consulting services 541620 Other scientific and technical consulting services 541690 Advertising, public relations, and related services 541800 Management of companies and enterprises 551100 Office administrative services 561110 Facilities support services 561210 Employment services 561300 Business support services 561400 Travel arrangement and reservation services 561500 Investigation and security services 561600 Other business support services 561900 Waste collection 562110 Waste treatment and disposal 562210 Remediation and other waste management services 562900 Industry Codes – Education, health or social services Education, health or social services Industry codes Educational services 611000 Other schools and instruction 611600 All other schools and instruction 611690 Educational support services 611710 Nursing and residential care facilities 623000 Individual and family services 624100 Community food and housing, and emergency and other relief services 624200 Vocational rehabilitation services 624310 Child daycare services 624410 Industry Codes – Entertainment or recreation Entertainment or recreation Industry codes Motion picture and video production 512110 Motion picture and video distribution 512120 Motion picture and video exhibition 512130 Post-production and other motion picture and video industries 512190 Sound recording industries 512200 Performing arts companies 711100 Horse race tracks 711213 Other racing facilities and related activities 711214 Independent athletes performing before a paying audience 711215 Sports teams and clubs performing before a paying audience 711217 Promoters (presenters) of performing arts, sports and similar events 711300 Sports stadiums and other presenters with facilities 711319 Agents and managers for artists, entertainers and other public figures 711411 Sports agents and managers 711412 Independent artists, writers and performers 711500 Heritage institutions 712100 Amusement parks and arcades 713100 Gambling industries 713200 Sports clubs, teams and leagues performing before a non-paying audience 713991 Other sport facilities 713992 All other amusement and recreation industries 713999 Internet publishing and web search portals 519130 Other personal services (including online psychic, escorts, dating, party planning, personal shopping) 812900 Industry Codes – Accommodation, food or beverage services Accommodation, food or beverage services Industry codes Traveller accommodation 721100 Recreational vehicle (RV) parks and recreational camps 721200 Rooming and boarding houses 721310 Food service contractors 722310 Caterers 722320 Mobile food services 722330 Drinking places (alcoholic beverages) 722410 Full-service restaurants 722511 Limited-service eating places 722512 Industry Codes – Repairs and maintenance Repairs and maintenance Industry codes General automotive repair 811111 Automotive exhaust system repair 811112 Other automotive mechanical and electrical repair and maintenance 811119 Automotive body, paint and interior repair and maintenance 811121 Automotive glass replacement shops 811122 Car washes 811192 All other automotive repair and maintenance 811199 Electronic and precision equipment repair and maintenance 811210 Commercial and industrial machinery and equipment (except automotive and electronic) repair and maintenance 811310 Home and garden equipment repair and maintenance 811411 Appliance repair and maintenance 811412 Reupholstery and furniture repair 811420 Footwear and leather goods repair 811430 Other personal and household goods repair and maintenance 811490 Industry Codes – Personal or household services Personal or household services Industry codes Carpet and upholstery cleaning services 561740 Services for the elderly and persons with disabilities 624120 Personal care services 812100 Funeral services 812200 Dry cleaning and laundry services 812300 Industry Codes – Other services Other services Industry codes Automotive equipment rental and leasing 532100 Consumer goods rental 532200 General rental centres 532310 Commercial and industrial machinery and equipment rental and leasing 532400 Photographic services 541920 Travel agencies 561510 Services to buildings and dwellings 561700 Janitorial services (except window cleaning) 561722 Religious, grant-making, civic, and professional and similar organizations 813000 Private households 814110 Sales – Retailers Industry Codes – Household goods stores Household goods stores Industry codes Furniture stores 442110 Home furnishings stores 442200 Electronics and appliance stores 443100 Industry Codes – Food or beverage stores Food or beverage stores Industry codes Supermarkets and other grocery (except convenience) stores 445110 Convenience stores 445120 Specialty food stores 445200 Beer, wine and liquor stores 445310 Industry Codes – Automotive Automotive Industry codes Automobile dealers 441100 Other motor vehicle dealers 441200 Automotive parts, accessories and tire stores 441300 Gasoline stations with convenience stores 447110 Other gasoline stations 447190 Industry Codes – Other retail stores Other retail stores Industry codes Camera and photographic supplies stores 443145 Audio and video recordings stores 443146 Home centres 444110 Paint and wallpaper stores 444120 Hardware stores 444130 Other building material dealers 444190 Lawn and garden equipment and supplies stores 444200 Health and personal care stores 446100 Pharmacies and drug stores 446110 Clothing stores 448100 Shoe stores 448210 Jewellery, luggage and leather goods stores 448300 Sporting goods stores 451110 Hobby, toy and game stores 451120 Sewing, needlework and piece goods stores 451130 Musical instrument and supplies stores 451140 Book stores and news dealers 451310 Department stores 452110 Other general merchandise stores 452900 Florists 453110 Office supplies and stationery stores 453210 Gift, novelty and souvenir stores 453220 Used merchandise stores 453310 Other miscellaneous store retailers 453900 Cannabis stores 453993 Industry Codes – Direct sales Direct sales Industry codes Electronic shopping and mail-order houses 454110 Vending machine operators 454210 Direct selling establishments 454300 Wholesalers – Distributors Wholesalers – Distributors Wholesalers – Distributors Industry codes Farm product 411100 Petroleum product 412110 Food 413100 Beverage 413200 Cigarette and tobacco product 413310 Cannabis merchant wholesalers 413410 Textile, clothing and footwear 414100 Home entertainment equipment and household appliance 414200 Home furnishings 414300 Personal goods 414400 Pharmaceuticals, toiletries, cosmetics and sundries 414500 Motor vehicle 415100 New motor vehicle parts and accessories 415200 Used motor vehicle parts and accessories 415310 Electrical, plumbing, heating and air-conditioning equipment and supplies 416100 Metal service centres 416210 Lumber, millwork, hardware and other building supplies 416300 Farm, lawn and garden machinery and equipment 417110 Construction, forestry, mining, and industrial machinery, equipment and supplies 417200 Computer and communications equipment and supplies 417300 Other machinery, equipment and supplies 417900 Recyclable material 418100 Paper, paper product and disposable plastic product 418200 Agricultural supplies 418300 Chemical (except agricultural) and allied product 418410 Business-to-business electronic markets (online) 419110 Wholesale trade agents and brokers (not online) 419120 Other miscellaneous (including online) 418900 Construction Construction Construction Industry codes Residential building construction 236110 Non-residential building construction 236200 Utility system construction 237100 Land subdivision 237210 Highway, street and bridge construction 237310 Other heavy and civil engineering construction 237990 Poured concrete foundation and structure contractors 238110 Structural steel and precast concrete contractors 238120 Framing contractors 238130 Masonry contractors 238140 Glass and glazing contractors 238150 Roofing contractors 238160 Siding contractors 238170 Other foundation, structure and building exterior contractors 238190 Electrical contractors and other wiring installation contractors 238210 Plumbing, heating and air-conditioning contractors 238220 Elevator and escalator installation contractors 238291 All other building equipment contractors 238299 Drywall and insulation contractors 238310 Painting and wall covering contractors 238320 Flooring contractors 238330 Tile and terrazzo contractors 238340 Finish carpentry contractors 238350 Other building finishing contractors 238390 Site preparation contractors 238910 All other specialty trade contractors 238990 Manufacturing Manufacturing Manufacturing Industry codes Food 311000 Beverage and tobacco product 312000 Cannabis product manufacturing 312310 Textile mills 313000 Textile product mills 314000 Clothing 315000 Leather and allied product 316000 Wood product 321000 Paper 322000 Printing and related support activities 323000 Petroleum and coal product 324000 Chemical 325000 Plastics and rubber products 326000 Non-metallic mineral product 327000 Primary metal 331000 Fabricated metal product 332000 Machinery 333000 Computer and electronic product 334000 Electrical equipment, appliance and component 335000 Transportation equipment 336000 Furniture and related product 337000 Miscellaneous 339000 Natural resource industries Natural resource industries Natural resource industries Industry codes Timber tract operations 113110 Forest nurseries and gathering of forest products 113210 Logging (except contract) 113311 Contract logging 113312 Hunting and trapping 114210 Support activities for forestry 115310 Oil and gas extraction 211100 Coal mining 212100 Metal ore mining 212200 Non-metallic mineral mining and quarrying 212300 Support activities for mining, and oil and gas extraction 213100 Electric power generation, transmission and distribution 221100 Natural gas distribution 221200 Water, sewage and other systems 221300 Farming industry codes Livestock farm Livestock farm Industry codes Beef cattle ranching and farming, including feedlots 112110 Dairy cattle and milk production 112120 Hog and pig farming 112210 Chicken egg production 112310 Broiler and other meat-type chicken production 112320 Turkey production 112330 Poultry hatcheries 112340 Combination poultry and egg production 112391 All other poultry production 112399 Sheep farming 112410 Goat farming 112420 Aquaculture Footnote 1 112510 Animal combination farming 112991 Support activities for animal production 115210 Footnotes Footnote This is generally considered to be a farming activity. ...

The CRA will also assess a penalty and interest as described in the section “ Penalty for failure to deduct ” on this page. ... To report this income, use income codes 67 – Arm’s length interest coupon stripping arrangement payments or 68 – Non-arm’s length interest coupon stripping arrangement payments. ... See the Note under Box 15 or 25 – Currency code. Box 17 or 27 – Non-resident tax withheld Enter in Canadian funds the amount of non-resident tax you withheld. ...

In this case, the GST new housing rebate would be equal to $3,150 (i.e., $6,300 × [($450,000 – $400,000) ÷ $100,000]). ... The individual would be entitled to claim a PST transitional new housing rebate of $7,000 (using the consideration or fair market value method, $350,000 × 2% × 100%), a B.C. new housing rebate of $17,500 ($350,000 × 7% × 71.43%) and a GST new housing rebate of $6,300 ($350,000 × 5% × 36%), provided that all of the conditions for claiming each rebate are met. 27.1 A newly constructed single detached house is 80% complete as of July 1, 2010. ... However, GST at 5% applies to 40% of this payment (GST = 5% of $6,000 = $300). ...

In this case, the GST new housing rebate would be equal to $3,150 (i.e., $6,300 × [($450,000 – $400,000) ÷ $100,000]). ... The rebate amount would therefore be $15,000 ($1,500,000 × 2% × 50%). 30. ... However, GST at 5% applies to 40% of this payment (GST = 5% of $6,000 = $300). ...

Electing under section 217 Who can elect Determine if you should elect When to file an election How to complete your return Schedule C – Electing under Section 217 of the Income Tax Act Schedule A – Statement of World Income Calculate your tax payable Schedule B – Allowable amount of federal non-refundable tax credits Contact the CRA Schedule C – Electing under Section 217 of the Income Tax Act Complete Schedule C if: You were a non-resident of Canada for the entire year You are electing to file a return under section 217 Steps to complete Schedule C and deductions Get Schedule C (Form 5013-SC) View or download Schedule C, Electing under Section 217 of the Income Tax Act Report your eligible section 217 income Complete Part 1 of Schedule C to report and calculate the amount of non-resident tax you are required to pay. ...

Helena has these details: Value of land when she purchased her farm FMV of similar farmland per acre $3,750 FMV of a typical residential building site in the area $15,000 Value of land when she sold her farm FMV of similar farmland per acre $6,250 FMV of a typical residential building site in the area $25,000 Adjusted cost base (ACB) – actual purchase price Land $120,000 House $60,000 Barn $16,000 Silo $4,000 Total $200,000 Proceeds of disposition – actual sale price Land $200,000 House $75,000 Barn $20,000 Silo $5,000 Total $300,000 Proceeds of disposition Proceeds of disposition Principal residence Farm properties Total Land Footnote 1 $25,000 $175,000 $200,000 House $75,000 not applicable $75,000 Barn not applicable $20,000 $20,000 Silo not applicable $5,000 $5,000 Total $100,000 $200,000 $300,000 Minus ACB: Proceeds of disposition Principal residence Farm properties Total Land Footnote 1 $15,000 $105,000 $120,000 House $60,000 not applicable $60,000 Barn not applicable $16,000 $16,000 Silo not applicable $4,000 $4,000 Total $75,000 $125,000 $200,000 Gain on sale Principal residence Farm properties Total Gain on sale $25,000 $75,000 $100,000 Minus: Gain on principal residence Footnote 2 $25,000 not applicable $25,000 Capital gain $0 $75,000 $75,000 Taxable capital gain (½ × $75,000) $37,500 Footnote 1tb3 Helena uses the value of a typical residential building site for the land that is part of her principal residence, because the FMV of a typical site in the area is more than the FMV of one acre of farmland. ... To calculate your capital gain, use the following formula: Proceeds of disposition $ Blank space for dollar value Amount A Adjusted cost base $ Blank space for dollar value Amount B Line A minus line B $ Blank space for dollar value Amount C Outlays and expenses $ Blank space for dollar value Amount D Capital gain before reduction (Line C minus line D) $ Blank space for dollar value Amount E Method 2 reduction $ Blank space for dollar value Amount F Capital gain after reduction (Line E minus line F) $ Blank space for dollar value Amount G Note Transfer the entries from lines A, B, D, and G to the relevant columns on Schedule 3, Capital Gains (or Losses) in 2024, under "Qualified farm or fishing property" or "Real estate, depreciable property, and other properties. ... How to calculate your capital gain or loss To calculate your capital gain or loss, use the following: Proceeds of disposition $ Blank space for dollar value Line 1 Adjusted cost base $ Blank space for dollar value Line 2 Line 1 minus line 2 $ Blank space for dollar value Line 3 Outlays and expenses $ Blank space for dollar value Line 4 Line 3 minus line 4 = Capital gain (loss) $ Blank space for dollar value Line 5 Note You have to calculate the capital gain or loss on each property separately. ...

Before you start At your service Film services units Other services General information References Other tax incentives Rate Certification process CAVCO application deadlines Filing your claim Assignment of credit Audit process Canadian Audio-Visual Certification Office Canadian producer Canadian production Canadian expenditures Excluded productions Treaty co-productions How to complete Form T1131 Corporate information Part 1 – Contact information Part 2 – Identifying the Canadian film or video production Part 3 – Eligibility Part 4 – Production commencement time Part 5 – Production cost limit Part 6 – Qualified labour expenditure Part 7 – Canadian film or video production tax credit What's new? ... Subtotal – Amount A Enter the difference between line 421 and line 423. ... Subtotal – Amount E Enter the total of lines 613 and 615. Line 618 – Labour expenditure for the tax year Enter the difference between amounts D and E. ...